TMI Blog2018 (9) TMI 1377X X X X Extracts X X X X X X X X Extracts X X X X ..... d [2011 (1) TMI 188 - CESTAT, AHMEDABAD], where it was held that laying down that work of pipeline laying for water supply under contract with Gujarat Water Supply and Sewerage Board cannot be held to be primarily for commerce or industry. Taking into consideration the fact that the issue stand decided by the precedent decision of the Tribunal, as also the various certificates issued by the Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.03.2012 along with confirmation of interest and imposition of penalties under Section 76, 77 and 78 of the Finance Act on the ground that during the said period the appellant have provided taxable services falling under the category of Works Contract Services and has not paid the Service Tax. The demand stands raised by invoking the longer period of limitation. 2. As per facts on record the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as the same was for the construction of water reservoir which has a basic infrastructure for the distribution of water to public, no service tax can be confirmed against them. In support of their above plea they have relied upon the Tribunal s decision in the case of Larsen Toubro Ltd. V/s CST, Ahmedabad-2011 (22) STR 459 (Tri.-Ahmd.) laying down that work of pipeline laying for water supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) in three cases stand placed on record. 6. Learned A.R. appearing for the Revenue agrees that the subsequent order passed by Commissioner (Appeals) dealt with the same identical issue and has held in favour of the assessee and as such by taking into consideration the said fact as also the fact the issue stand decided by the precedent decision of the Tribunal, as also the various c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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